Provincial tax credits (Quebec)

Tax Credit for Home Support of Older Persons

This refundable provincial tax credit is available to people aged 70 and over who pay for eligible home support services.

Who qualifies: Quebec residents 70+ who pay for recognized home support services.

What expenses are covered: Personal hygiene assistance (bathing, dressing), housekeeping, meal preparation, home maintenance, and certain other services provided in the home.

How much: The credit covers a percentage of eligible expenses, subject to annual limits. The percentage and limits are updated periodically — check the Revenu Québec website for the current amounts.

How to claim: On your Quebec income tax return (TP-1). Keep all receipts from service providers. If services are provided by a self-employed worker, they must be reported through the Revenu Québec "accès logis" or direct payment declaration system.

Important: This credit applies to services you pay for privately. CLSC services that are publicly funded do not generate eligible expenses for this credit.

Tax Credit for Caregivers

This refundable tax credit is available to people who provide care to a relative with a significant health problem.

Who qualifies: Caregivers who support a spouse, parent, child, sibling, or other relative living in their household or living nearby.

How much: The amount depends on the living arrangement (whether the person lives with the caregiver or independently) and the caregiver's income. There are different rates for cohabitation situations.

How to claim: On the Quebec income tax return (TP-1), with a supporting form (TP-1029.AN).

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Federal tax credits (Canada)

Canada Caregiver Credit

A non-refundable federal tax credit for people who support a spouse, common-law partner, or dependent with a mental or physical impairment.

What it covers: A specific dollar amount that can be claimed on the federal T1 return.

Note: Non-refundable credits reduce tax owing, but do not generate a refund if your tax owing is already zero. Families with lower income may benefit more from provincial credits.

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Getting help with tax claims

Tax credits can be complicated to claim correctly — particularly when service arrangements involve informal workers or multiple programs.

• Revenu Québec has a helpline and website with current rates and instructions
• Community organizations such as FADOQ offer tax assistance clinics for seniors
• A tax professional or accountant can help if the situation is complex

Do not assume you don't qualify — many families do not claim benefits they are entitled to simply because they are unfamiliar with the programs.